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Purchasing and Business Services Manual (PUR)

Effective: 7/1/1971

Revised: 11/12/2014

PUR 304–03:
Reimbursements

Purpose

To reduce paperwork and to facilitate the purchase of low-value
items

Sources

Financial Services

University policy

Policy

Petty Cash

Supplies may be purchased from departmental petty cash funds in
accordance with directives established in Financial Services.
Departments making purchases from petty cash funds must follow
university procedures (see the Financial Services Policies and
Procedures Manual—FIN 403, “Petty Cash Funds for State and Local Accounts”).

Individual Reimbursement

Faculty and staff may procure goods or services directly from a supplier and request reimbursement if
adequate documentation of the purchase is provided, i.e., the
original supplier receipt. Purchases prohibited in FIN 401–03,
“Prohibited Transactions,” cannot be processed as
employee reimbursements. Additionally, payments that constitute
compensation for services rendered should not be paid for by
faculty or staff directly. Compensation includes, but may not be
limited to, payments for services performed by employees or
independent
contractors/consultants, payments for student support, and
payment of expenses incurred by an employee or independent
contractor/consultant.

Procedure

All requests for reimbursement will be made on a Request for
Check (PV). Purchase requests (RXs) will not be accepted for
individual reimbursements. The Request for Check (PV) will be
accompanied by an original receipt marked “paid.”
Packing slips or cash register tapes that do not clearly itemize or
identify the items purchased are not sufficient. In the event that
the original receipt is not available, the individual seeking
reimbursement must assemble a preponderance of documentary evidence
to support the reimbursement. This evidence could include, but is
not limited to, correspondence with the supplier, packing slips,
and statements from co-workers that document reception of the
item(s).

For reimbursements of $1,000 or less, submit a PV document to
Payables and Reimbursements with proper supporting receipts and
documentation. For reimbursements that exceed $1,000, the requestor
should submit the PV and supporting receipts to the following:

the respective dean, nonacademic director, or business manager reporting to one of
these positions

the respective provost, vice provost, or vice president

and

Purchasing and Business Services

for approval.

Requests for reimbursement that
lack proper approvals will be returned to the requesting
department.

The preferred object code to use for employee/student
reimbursements, regardless of the transaction type, is 7390 41
since no Federal Form 1099s are produced for any transactions using
this object/sub-object. There are two exceptions to the use of 7390
41:

all reimbursements for business meals and food purchases need
to be coded to 7390 06

and

reimbursements must be coded to an object/sub-object
corresponding with the nature of the particular expense if more
detailed accounting is essential, e.g. grant reporting
requirements. A form 1099 may be issued to the party receiving the
reimbursement, notwithstanding a preliminary screening done each
year by Financial Services to eliminate such reimbursement
transactions for form 1099 reporting.

Cross-References

For further information on petty cash funds and reimbursements,
see the Financial Services Policies and Procedures
Manual: